Which of the following is NOT a requirement for filing as Head of Household?

To qualify for Head of Household status, it's important to understand the criteria that must be met. One key requirement is that the taxpayer must be considered unmarried on the last day of the tax year. This means that if a taxpayer is legally married, they cannot file as Head of Household unless they meet certain conditions that allow them to be treated as unmarried, such as living apart from their spouse for the last six months of the year and meeting other stipulations.

Additionally, the taxpayer must pay more than half the costs of maintaining a household and must have a qualifying child or dependent who lives with them for more than half the year. These criteria ensure that the taxpayer has significant responsibilities related to the household and dependents.

Since being married disqualifies an individual from filing as Head of Household unless specific conditions are met, the statement that the taxpayer must be married to file as Head of Household is incorrect. This is why the answer identifies that being married is NOT a requirement for this filing status.